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TMI Blog2016 (1) TMI 1151X X X X Extracts X X X X X X X X Extracts X X X X ..... order-in-appeal No. YDB/181/M-II/2010 dated 30.3.2010 passed by Commissioner of Central Excise (Appeals), Mumbai-II, who upheld the order-in-original dated 5.1.2009. 2. Briefly the facts of the case are that the appellant is engaged in the manufacture of encapsulation machinery parts and accessories falling under Chapter Heading No. 84798970 and 84799040 respectively of the Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant further alleged that in their statement, they have informed about these facts to the range Superintendent and thereafter utilized this credit in subsequent period after 10.9.2004 for payment of service tax. Thereafter a show cause notice was issued and the Assistant Commissioner confirmed the demand and the appeal before the Commissioner (Appeals) was dismissed and hence the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nbsp; I have heard the learned counsel for the parties and perused the records. 6. The learned counsel for the appellant submitted that the service tax credit of Rs. 32,820/- which was lying unutilized in their cenvat account, as per Rule 11(1) of the Cenvat Credit Rules, 2004 as also Notification No.23/2004-CE, they are allowed to utilize the same and accordingly the appellant has utilized ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r these rules, and be allowed to be utilized in accordance with these rules. (2) A manufacturer who opts for exemption from the whole of the duty of excise leviable on goods manufactured by him under a notification based on the value or quantity of clearances in a financial year, and who has been taking CENVAT credit on inputs or input services before such option is exercised, shall be required ..... X X X X Extracts X X X X X X X X Extracts X X X X
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